Abstract [eng] |
The abundance of information does not always reflect the real and realistic situations; in addition, in many entities (organizations and residents), the perception of information quality is normally always different and subjective. Financial and non-financial statements are not always complete, comprehensive, clear nor transparent. Therefore, XBRL is expected to help resolve this issue, or to at least reduce the amount of poor-quality information that is provided. Is the quality of disclosure in the financial and non-financial statements more efficient and effective within XBRL? |